نویسندگان
1 استادیار حسابداری، دانشگاه شهید بهشتی تهران
2 دانشیار حسابداری، دانشگاه شهید بهشتی تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
There are hundreds of accounting information systems development methodologies (AISDMs) which differ significantly from each other. Yet, the number of AISDMs that an organization can consider for adoption or adaptation must be quite small for practical reasons. In order to make an informed choice for the selection of preferred ISDMs a hierarchical classification is needed that separates fundamental or "essential" features from "accidental" details.
The principal purpose of this paper is to propose such a classification that would allow academics and practitioners alike keeping up with continuing growth of the "methodology jungle". According to this structure, an ISDM is merely an instantiation of one or more information systems development approach (ISDA). ISDAs comprise the essential features, which are then inherited by the ISDMs belonging to that class. The condensed presentations of ISDAs make it possible to broaden the methodological repertoire of systems developers.
کلیدواژهها [English]
)